Rebate Claim Denied: Fraudulent Cenvat Credit from Non-Existent Parties Violates Compliance Rules on Reasonable Steps by Manufacturers.

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....Rebate claim – Claim rejected as being Fraudulent – the statutory provisions pertaining to reasonable steps to be taken by the manufacturer are mandatorily in nature - The goods were purchased from non-existent and fictitious parties and Cenvat credit was wrongly availed - HC....